Pension Exemption Latest
Published on 13 May 2014
| Took place at Online
The operation of the pension exemption within superannuation has had a tumultuous history in recent times. ATO guidance, lobbying from industry and a change in the law has providing a complex landscape for practitioners to navigate. This event outlined:
- the final ruling released by the ATO with respect to pensions commencing and ceasing (TR 2013/5) and what it actually means to your clients
- the new law with respect to the application of the pension exemption to benefits upon the passing of a member
- other issues to consider when applying the pension exemption and reviewing client strategies.